We, Haitham bin Tarik, the Sultan of Oman
after perusal of the Basic Statute of the State promulgated by Royal Decree 101/96,
and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting signed by the Sultanate on 26 November 2019,
and after presentation to Majlis Al-Shura,
and in pursuance of public interest,
have decreed as follows
The aforementioned convention is hereby ratified in the form attached.
Competent bodies shall deposit the instrument of ratification of the aforementioned convention in accordance with its provisions.
This decree shall be published in the Official Gazette and shall come into force on the date of its issuance.
Issued on: 6 Sha’ban 1441
Corresponding to: 31 March 2020
Haitham bin Tarik
Sultan of Oman
Published in Official Gazette 1336 issued on 5 April 2020.